Pembahasan Ujian PAI: A40 – No. 29 – November 2017

all types of insurance policy and annuity contract claims that must be settled, these claims include:[1]

• Due and unpaid claims are claims that have been approved by an insurer but have not yet been paid to the policy beneficiary.
• Resisted claims, also called disputedclaims, are claims that an insurer has refused to pay but that it may pay in the future.
• Claims in the course of settlement are claims that have been reported to an insurer and that are being investigated.
• Incurred but not reported (IBNR) claims are claims that were incurred during an accounting period but have not been reported to the insurer as the Annual Statement date.

Jawaban: a. Due and unpaid claims

[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.